Dr. Abdallah Ali-Nakyea

Senior Lecturer

Contact

Email: 
aali-nakyea@ug.edu.gh

Dr. Abdallah Ali-Nakyea is a Senior Lecturer at the School of Law, University of Ghana. He has over 28 years of extensive experience in Consultancy, Taxation, Accounting, Auditing and Law. He holds a B.A. (Hons) in Economics with Philosophy, a MPhil in Economics, and a Post-First-degree Bachelor of Laws (LL.B.), all from the University of Ghana; a Qualifying Certificate for the practice of law (QCL). from the Ghana School of Law and a PhD in Tax Policy from the University of Pretoria. He is a member of the Ghana Bar Association, the Institute of Chartered Accountants (Ghana), the Institute of Internal Auditors (Ghana), the South African Institute of Tax Professionals and a Fellow of the Chartered Institute of Taxation (Ghana). He teaches the Law of Taxation; and Commercial Law (LLB Programme), and Fiscal Dimensions of Oil & Gas; Functional Law; and Comparative Institutions of Government and Administration (LLM Programme). He also teaches Taxation (B. Sc. Administration programme) and Taxes and Business Strategy (MBA & MSc Finance programmes) at the University of Ghana Business School (UGBS), University of Ghana, Legon. He is the author of the book Taxation in Ghana: Principles, Practice & Planning and a co-author with Dr. Benjamin Kunbuor and William Kofi Owusu Demitia of the book Law of Taxation in Ghana. He is also a co-author with Dr. Samuel Addo of the book Public Sector Economics and Finance. He also has co-authored two (2) book chapters and eight (9) articles. He is a Director of Ali-Nakyea & Associates, a firm of Tax Attorneys, Solicitors and Consultants in Accra.

 

CREDENTIALS
  • PhD (Tax Policy) – University of Pretoria, Pretoria, South Africa
  • Qualifying Certificate for the Practice of Law (QCL) – Ghana School of Law, Accra
  • Post First Degree LLB- University of Ghana, Legon, Accra
  • MPhil (Economics) – University of Ghana, Legon, Accra
  • BA (Economics with Philosophy) - University of Ghana, Legon, Accra

 

MEMBERSHIP OF ORGANISATIONS
  • Fellow of The Chartered Institute of Taxation (Ghana) (FCIT)
  • Member of The Institute of Chartered Accountants (Ghana) (CA(GH))
  • Member of The South African Institute of Tax Professionals (MTP(SA))
  • Member of the Ghana Bar Association
  • Member of the Institute of Internal Auditors

 

AREAS OF EXPERTISE
  • Law of Taxation
  • Fiscal Dimensions of Oil & Gas Law
  • Natural Resources Law
  • Company Law
  • International Investment Law
  • International Trade Law
  • Law of Contract
  • Administrative Law
  • Commercial law

 

PUBLICATIONS

Refereed Journal Articles

1. Ali-Nakyea, A., Amoh, J. K., and Mohammed, N. A. “Are Sub-Saharan African Countries Losing it on Oil and Gas Revenue Management Too? Evidence from Ghana.” (2019) 9:2 International Journal of Energy Economics and Policy, 89-97. https://doi.org/10.32479/ijeep.7285.

2. Ali-Nakyea, A. and Amoh, J. K. “Have the generous tax incentives in the natural resource sector been commensurate with FDI flows? A critical analysis from an emerging economy.” (2018) 10: ¾ International Journal of Critical Accounting, 257–273. DOI: 10.1504/IJCA.2018.093064.

3. Amoh, J. K. and Ali-Nakyea, A. “Does Corruption cause tax evasion? Evidence from an emerging economy”. (2018) 22:2 International Journal of Money Laundering Control, 217-232. DOI: 10.1108/JMLC-01-2018-0001.

4. Addo, B. E., Salia, H. and Ali-Nakyea, A. “Transfer Pricing Abuse: The Ghanaian Perspective and the Role of the Accountant in Tax Compliance. (2017) 5:2 International Journal of Accounting and Taxation, 1-9. (The American Research Institute for Policy Development).

5. Ali-Nakyea, A. and Demitia, W. K. O. “Ghana – Stemming the Tide of Transfer Pricing: A Critical Evaluation of the Efficacy of Ghana’s Transfer Pricing Rules on Services”. (2016) 23:2 International Transfer Pricing Journal, 152-16 (IBFD).

6. Ali-Nakyea, A. and Demitia, W. K. O. “The Need for a Substantial Presence Test in Ghana”, (2016) 81:2 Tax Notes International Journal, 175 – 179.

7. Heggmair, M., Boehlke, N. and Ali-Nakyea, A. “International Transfer Pricing in Developing Countries: Ghana Rising”, (2013) 20:6 International Transfer Pricing Journal, 395-399 (IBFD).

8. Amponsah, E. B., Enahoro, J. A., and Ali-Nakyea, A. “Issues of Taxation in the Oil and Gas Sector in Selected Countries: Lessons for Ghana”. (2012) 5:2 International Business and Management, 167-174. (CSCanada ISSN 1923-841X [Print]; ISSN 1923-8428 [Online]).

9. Ali-Nakyea, A. “Allowable Tax Deductions and Social Responsibility of Corporate Bodies: Donations, Sponsorships and Contributions”. (2008) 2:10 The New Legon Observer.

 

Refereed Book Chapters

10. Franzsen, R., Ali-Nakyea, A. and Tommy, A. “Simplifying Recurrent Property Taxes in Africa” in C. Evans, Franzsen, R. and Stack, E. (eds.) Tax Simplification: An African Perspective. (Pretoria University Law Press (PULP), 2019). 178-203. ISBN: 978-1-920538-96-5

11. Ali-Nakyea, A. “Overview of Indirect Tax in Ghana, Liberia and Sierra Leone” in Sanni, A. and Elebiju, A. (eds.) Indirect Taxes in Nigeria. (Chartered Institute of Taxation of Nigeria, 2014). 288-307. ISBN 978-978-941-649-3

 

Published Books

12. Kunbuor, B., Ali-Nakyea, A. and Demitia, W. K. O. “Law of Taxation in Ghana”. (Fourth Edition). (Type Company Limited, Accra, Ghana, 2017). ISBN 978-9988-2-6315-7

13. Kunbuor, B. and Ali-Nakyea, A. “Law of Taxation in Ghana”. (Third Edition). (Black Mask Limited, Accra, Ghana, 2014). ISBN 978 9988 8329 7-4.

14. Ali-Nakyea, A. “Taxation in Ghana: Principles, Practice and Planning”. (Third Edition). (Black Mask Publishers, Accra, Ghana, 2014). ISBN: 978-9964-960-20-8.

15. Ali-Nakyea, A. “Taxation in Ghana: Principles, Practice and Planning”. (Second Edition). (Black Mask Publishers, Accra, Ghana, 2008) ISBN 13:978-9964-960-20-8.

16. Ali-Nakyea, A. “Taxation in Ghana: Principles, Practice and Planning (First Edition). (Black Mask Publishers, Accra, Ghana, 2006). ISBN 13:978-9964-960-20-8.

17. Ali-Nakyea, A. and Addo, S. “Public Sector Economics and Finance”. (First Edition, 2007), (Revised Edition, 2009). ISBN 978-9988-8385-2-2. (Black Mask Publishers, Accra, Ghana).

18. Ali-Nakyea, A. “Preparing Tax Computations and Returns” for the Accounting Technicians Scheme West Africa (ATSW/A) of the Association of Accountancy Bodies in West Africa (ABWA), 2006.